Special InTAX: May 2020 Issue 2 | Volume 1
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
InTAX is an official publication of R.G. Manabat & Co.'s Tax Group
Department of Finance (DOF)
The Department of Finance issued Revenue Regulations (RR) No. 11-2020, 29 April 2020, to amend Section 2 of RR No. 10-2020 relative to the extension of statutory deadlines and timelines for the filing and submission of any document and the payment of taxes pursuant to Section 4 (z) of Republic Act No. 11469, otherwise known as "Bayanihan to Heal As One Act”.
The following statutory deadlines for the submission and/or filing of the following documents and/or returns, as well as the payment of the following taxes, are extended as follows:
BIR Forms / Returns |
Return Period |
Original Deadlines |
Extended Deadlines |
|
Application for VAT Credit/ Refund Claims (BIR Form 1914) |
Covering the Calendar Quarter Ending 31 March 2018 |
31 March 2020 |
30 May 2020 or thirty (30) days from the date of the lifting of the quarantine, whichever comes later |
|
Covering Fiscal Quarter Ending 30 April 2018 |
30 April 2020 |
14 June 2020 or thirty (30) days from the date of the lifting of the quarantine, whichever comes later |
||
Covering Fiscal Quarter Ending 31 May 2018 |
31 May 2020 |
30 June 2020 or thirty (30) days from the date of the lifting of the quarantine, whichever comes later |
||
Filing and payment of Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset, including Taxable and Exempt (BIR Form No. 1606) |
N/A |
Date of filing and payment falls within the period of emergency starting from 16 March 2020 |
Thirty (30) days from the date of the lifting of the quarantine |
|
Filing and payment of Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset, both Taxable and exempt (BIR Form No. 1706) |
||||
Filing and payment of Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange (BIR Form No. 1707) |
||||
Filing and payment of Donors Tax Return (BIR Form No. 1800) |
||||
Filing and payment of Estate Tax Return (BIR Form No. 1801) |
||||
Filing and Payment of Monthly Value-Added Tax (VAT) Declaration (BIR Form No. 2550M) for non-eFPS filers |
For the month of February 2020 |
20 March 2020 |
19 May 2020 |
|
For the month of March 2020 |
20 April 2020 |
4 June 2020 |
||
For the month of April 2020 |
20 May 2020 |
19 June 2020 |
||
Filing and Payment of Monthly Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators (BIR Form No. 1600WP) for eFPS and non-eFPS filers |
For the month of February 2020 |
20 March 2020 |
19 May 2020 |
|
For the month of March 2020 |
20 April 2020 |
4 June 2020 |
||
For the month of April 2020 |
20 May 2020 |
19 June 2020 |
||
eFiling of BIR Form No. 2550M for eFPS Filers under Groups A, B, C, D and E |
For the month of February 2020 |
Group E - 21 March 2020 Group A - 25 March 2020 |
Group E - 20 May 2020 Group A - 24 May 2020 |
|
For the month of March 2020 |
Group E - 21 April 2020 Group A -25 April 2020 |
Group E - 5 June 2020 Group A - 9 June 2020 |
||
For the month of April 2020 |
Group E - 21 May 2020 Group A - 25 May 2020 |
Group E - 20 June 2020 Group A - 24 June 2020 |
||
ePayment of BIR Form No. 2550M for eFPS Filers under Groups B, C, D and E |
For the month of February 2020 |
25 March 2020 |
24 May 2020 |
|
For the month of March 2020 |
25 April 2020 |
9 June 2020 |
||
For the month of April 2020 |
25 May 2020 |
25 June 2020 |
||
ePayment of BIR Form No. 2550M for eFPS Filers under Group A |
For the month of February 2020 |
25 March 2020 |
24 May 2020 |
|
For the month of March 2020 |
25 April 2020 |
9 June 2020 |
||
For the month of April 2020 |
25 May 2020 |
24 June 2020 |
||
Filing and Payment of Quarterly VAT Return (BIR Form No. 2550Q) for eFPS and non-eFPS filers |
For Fiscal Quarter ending 29 February 2020 |
25 March 2020 |
24 May 2020 |
|
For Calendar Quarter ending 31 March 2020 |
25 April 2020 |
9 June 2020 |
||
For Fiscal Quarter ending 30 April 2020 |
25 May 2020 |
24 June 2020 |
||
Submission of Quarterly Summary Lists of Sales/Purchases/Invoices (SLS/P/I) by VAT taxpayers who are non-eFPS filers |
For Fiscal Quarter ending 29 February 2020 |
25 March 2020 |
24 May 2020 |
|
For Calendar Quarter ending 31 March 2020 |
25 April 2020 |
9 June 2020 |
||
For Fiscal Quarter ending 30 April 2020 |
25 May 2020 |
24 June 2020 |
||
Sworn Statement of Manufacturer's or Importer's Volume of Sales of each particular brand of Alcohol, Tobacco Products & Sweetened Beverage Products |
For Fiscal Quarter ending 29 February 2020 |
25 March 2020 |
24 May 2020 |
|
For Calendar Quarter ending 31 March 2020 |
25 April 2020 |
9 June 2020 |
||
For Fiscal Quarter ending 30 April 2020 |
25 May 2020 |
24 June 2020 |
||
Registration of Computerized Books of Accounts and Other Accounting Records in Electronic Format |
For Fiscal Year (FY) ending 29 February 2020 |
30 March 2020 |
29 May 2020 |
|
For Fiscal Year (FY) ending 31 March 2020 |
30 April 2020 |
14 June 2020 |
||
For Fiscal Year (FY) ending 30 April 2020 |
30 May 2020 |
29 June 2020 |
||
Submission of Required Hard Copies of Financial Statements & Scanned Copies of BIR Form 2307 to eFiled 1702RT, MX, EX (AFS, BIR Forms 2307, 1702RT, 1702MX, and 1702EX) |
For Fiscal Year (FY) ending 30 November 2019 |
30 March 2020 |
29 May 2020 |
|
For Calendar Year (CY) 2019 |
30 April 2020 |
30 June 2020 |
||
For Fiscal Year (FY) ending 31 January 2020 |
30 May 2020 |
15 July 2020 |
||
For Fiscal Year (FY) ending 29 February 2020 |
30 June 2020 |
30 July 2020 |
||
Submission of 2019 Inventory List |
For Fiscal Year (FY) ending 29 February 2020 |
30 March 2020 |
29 May 2020 |
|
For Fiscal Year (FY) ending 31 March 2020 |
30 April 2020 |
14 June 2020 |
||
For Fiscal Year (FY) ending 30 April 2020 |
30 May 2020 |
29 June 2020 |
||
eSubmission of Quarterly SLSP by VAT Taxpayers who are eFPS Filers |
For Fiscal Year (FY) ending 29 February 2020 |
30 March 2020 |
29 May 2020 |
|
For Fiscal Year (FY) ending 31 March 2020 |
30 April 2020 |
14 June 2020 |
||
For Fiscal Year (FY) ending 30 April 2020 |
30 May 2020 |
29 June 2020 |
||
Filing and Payment of Quarterly Income Tax Returns for Corporations, Partnerships and Other Non- Individual Taxpayers (BIR Form No. 1702Q) and Summary Alphalist of Withholding Taxes (SAWT) for eFPS and non-eFPS filers |
For Fiscal Quarter ending 31 January 2020 |
31 March 2020 |
30 May 2020 |
|
For Fiscal Quarter ending 29 February 2020 |
29 April 2020 |
13 June 2020 |
||
For 1st Quarter ending 31 March 2020 |
30 May 2020 |
29 June 2020 |
||
Filing/Submission of Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) |
N/A |
31 March 2020 |
30 May 2020 |
|
Submission of the Certificate of Compensation Payment (BIR Form No. 2316) |
N/A |
31 March 2020 |
30 May 2020 |
|
Filing/Submission of Annual Information Return of Creditable Income Taxes Withheld (Expanded) (BIR Form No. 1604-E) together with alphalist |
N/A |
31 March 2020 |
30 May 2020 |
|
Filing and Payment of Documentary Stamp Tax (DST) Returns (BIR Form Nos. 2000 and 2000-OT for One-Time Transaction) for eFPS and non-eFPS filers |
For the month of March 2020 |
5 April 2020 |
4 June 2020 |
|
For the month of April 2020 |
5 May 2020 |
4 June 2020 |
||
eSubmission of Monthly eSales Report of all Taxpayers using CRM/POS with TIN ending in even number |
For the month of March 2020 |
8 April 2020 |
7 June 2020 |
|
For the month of April 2020 |
8 May 2020 |
7 June 2020 |
||
eFiling and ePayment of Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld (BIR Form No. 1600) with Monthly Alphalist of Payees for eFPS and non-eFPS filers |
For the month of March 2020 |
10 April 2020 |
9 June 2020 |
|
For the month of April 2020 |
10 May 2020 |
9 June 2020 |
||
Filing and Payment of Withholding Tax Remittance Return for Onerous Transfer of Real Property Other than Capital Asset (Including Taxable and Exempt) (BIR Form No. 1606) |
For the month of March 2020 |
10 April 2020 |
9 June 2020 |
|
For the month of April 2020 |
10 May 2020 |
9 June 2020 |
||
Monthly Filing and Payment/ Remittance for the amount of the excise taxes collected from payment made to Sellers of Metallic Minerals |
For the month of March 2020 |
10 April 2020 |
9 June 2020 |
|
For the month of April 2020 |
10 May 2020 |
9 June 2020 |
||
Filing and Payment of Withholding Tax Remittance Returns for National Government Agencies (BIR Form No. 1601-C) for non-eFPS filers |
For the month of March 2020 |
10 April 2020 |
9 June 2020 |
|
For the month of April 2020 |
10 May 2020 |
9 June 2020 |
||
Monthly eSubmission of eSales Report of All Taxpayers using CRM/POS with TIN ending in odd number |
For the month of March 2020 |
10 April 2020 |
9 June 2020 |
|
For the month of April 2020 |
10 May 2020 |
9 June 2020 |
||
eFiling of BIR Form No. 1601C for eFPS users under Groups A, B, C, D and E |
For the month of March 2020 |
Group E - 11 April 2020 Group A - 15 April 2020 |
Group E - 10 June 2020 Group A - 14 June 2020 |
|
For the month of April 2020 |
Group E - 11 May 2020 Group A - 15 May 2020 |
Group E - 10 June 2020 Group A - 14 June 2020 |
||
ePayment of BIR Form No. 1601C for eFPS users under Groups A, B, C, D and E |
For the month of March 2020 |
15 April 2020 |
14 June 2020 |
|
For the month of April 2020 |
15 May 2020 |
14 June 2020 |
||
Filing and Payment of BIR Form Nos. 1700, 1701 and 1701A |
For Calendar Year ending 31 December 2019 |
15 April 2020 |
14 June 2020 |
|
Filing and Payment of |
For Calendar Year ending 31 December 2019 |
15 April 2020 |
14 June 2020 |
|
For Fiscal Year ending January 31, 2020 |
15 May 2020 |
14 June 2020 |
||
For Fiscal Year ending February 29, 2020 |
15 June 2020 |
15 July 2020 |
||
eSubmission of Quarterly Summary List of Machines (CRM-POS) sold by all Machine Distributors/ Dealers/Vendors/Suppliers |
For Taxable Quarter ending 31 March 2020 |
15 April 2020 |
14 June 2020 |
|
For Fiscal Quarter ending 30 April 2020 |
15 May 2020 |
14 June 2020 |
||
Registration of Bound Looseleaf Books of Accounts/ Invoices/ Receipts & Other Accounting Records |
For Fiscal Year ending 31 March 2020 |
15 April 2020 |
14 June 2020 |
|
For Fiscal Year ending 30 April 2020 |
15 May 2020 |
14 June 2020 |
||
Submission of List of Medical Practitioners |
For Calendar Quarter ending 31 March 2020 |
15 April 2020 |
14 June 2020 |
|
Required Submission of Attachments to e-filed Annual Income Tax Return (AITR) (BIR Forms 1700, 1701, 1701-A) |
For Calendar Year ending 31 December 2019 |
Manually filed together with the filing of annual income tax return (AITR) or within 15 days from the electronic filing of the Annual ITR |
30 June 2020 |
|
Filing of Position Paper/ Protest to NIC, PAN, FAN/FLD, transmittal of additional relevant supporting documents, requests for reconsideration on FDDAs, and other similar letters or correspondences |
N/A |
Filing date falls during the period starting on 16 March 2020 and those where the due dates fall within the period of 30 days from the date of lifting of the ECQ |
Thirty (30) days from the date of the lifting of the quarantine.
Note: The running of the period within which to file the Position Paper, Protest Letter, Transmittal Letter, Appeal and correspondences referred under the first column, shall be suspended. |
|
Suspension of Running of Limitation under Section 203 and 222 pursuant to Section 223 of the Tax Code of 1997 as amended |
N/A |
Before the expiration of the Statute of Limitations |
Sixty (60) days after the lifting of the quarantine |
|
Certificate of Residence for Tax Treaty Relief (CORTT) Form |
FWT on dividend, interest and royalty for the month of February 2020 paid and remitted in March 2020 |
Within 30 days after the payment of the withholding tax |
Thirty (30) days from the date of the lifting of the quarantine |
|
FWT on dividend, interest and royalty for the month of March 2020 paid and remitted in April 2020 |
||||
FWT on dividend, interest and royalty for the month of April 2020 paid and remitted in May 2020 |
||||
Tax Amnesty on Deliquencies (BIR Form 2118DA) |
N/A |
23 April 2020 |
22 June 2020 |
|
Quarterly eFiling/ filing and ePayment/ Payment (eFPS and non-eFPS filers) (BIR Form 2551Q) Quarterly Percentage Tax Return – In General |
For Quarter ending 31 March 2020 |
25 April 2020 |
9 June 2020 |
|
For Fiscal Quarter ending 30 April 2020 |
25 May 2020 |
24 June 2020 |
||
Quarterly eFiling/ filing and ePayment/ Payment (eFPS and non-eFPS filers) (BIR Form 2551Q) Quarterly Percentage Tax for Overseas Communications Tax (OCT) and for Amusement Taxes |
For Quarter ending 31 March 2020 |
20 April 2020 |
4 June 2020 |
|
For Fiscal Quarter ending 30 April 2020 |
20 May 2020 |
19 June 2020 |
||
Submission of Soft Copies of BIR Form 2307 Contained in a DVD-R and Sworn Declaration as Attachments to eFiled 1702Q |
For Fiscal Quarter ending 31 January 2020 |
15 April 2020 |
14 June 2020 |
|
For Fiscal Quarter ending 29 February 2020 |
15 May 2020 |
14 June 2020 |
||
Quarterly eFiling/ filing and ePayment/ Payment (eFPS and non-eFPS filers) BIR Form 1601EQ, 1601FQ, 1602Q, 1603Q) |
For Quarter ending 31 March 2020 |
30 April 2020 |
14 June 2020 |
|
Submission of Quarterly Alphabetical list of Payees (QAP) as Attachment to 1601EQ and 1601FQ |
For Quarter ending 31 March 2020 |
30 April 2020 |
14 June 2020 |
|
Application for credit or refund of taxes erroneously or illegally received or penalties imposed without authority under Section 204 (C) of the Tax Code |
For erroneous payments made from 17 March 2018 to 30 April 2018 |
2 years after the payment of the tax or penalty |
14 June 2020 |
|
For erroneous payments made from May 1, 2018 to May 31, 2018 |
30 June 2020 |
|||
All Other Filing/ Submission |
N/A |
Date of submission falls within the period of emergency starting from 16 March 2020 |
Thirty (30) days from the date of the lifting of the quarantine |
|
Monthly Filing and Payment (non-eFPS)(BIR Forms 0619-E and 0619-F) |
For the month of March 2020 |
10 April 2020 |
9 June 2020 |
|
For the month of April 2020 |
10 May 2020 |
9 June 2020 |
||
Monthly eFiling/ filing and ePayment/Payment (eFPS and non-Efps filers) (BIR Forms 0620)) |
For the month of March 2020 |
10 April 2020 |
9 June 2020 |
|
For the month of April 2020 |
10 May 2020 |
9 June 2020 |
||
eFiling of BIR Forms 0619-E and 0619-F for eFPS users under Groups A, B, C, D and E |
For the month of March 2020 |
Group E - 11 April 2020 Group A - 15 April 2020 |
Group E - 10 June 2020 Group A - 14 June 2020 |
|
For the month of April 2020 |
Group E - 11 May 2020 Group A - 15 May 2020 |
Group E - 10 June 2020 Group A - 14 June 2020 |
||
ePayment of BIR Forms 0619-E and 0619-F for eFPS users under Groups A, B, C, D and E |
For the month of March 2020 |
15 April 2020 |
14 June 2020 |
|
For the month of April 2020 |
15 May 2020 |
14 June 2020 |
||
Filing and Payment of Annual Capital Gains Tax Return (For Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange) (BIR Form 1707-A) |
For Calendar Year ending 31 December 2019 |
15 April 2020 |
14 June 2020 |
|
For Fiscal Year ending 31 January 2020 |
15 May 2020 |
14 June 2020 |
||
eFiling/Filing and ePayment/ Payment of Improperly Accumulated Earnings Tax (BIR Form 1704) |
For FY ending 31 March 2019 |
15 April 2020 |
14 June 2020 |
|
For FY ending 30 April 2019 |
15 May 2020 |
14 June 2020 |
||
Quarterly eFiling/ filing and ePayment/ Payment (eFPS and non-eFPS filers) (BIR Form 1621) |
For the quarter ending 31 March 2020 |
30 April 2020 |
14 June 2020 |
|
Quarterly Filing of 1st Quarter Income Tax Return for Individuals (BIR Form 1701Q) |
For 1st Quarter 2020 ending 31 March 2020 |
15 May 2020 |
14 June 2020 |
|
eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) (BIR Form 2552) |
Within 5 banking days from collection date |
Thirty (30) days from the date of the lifting of the quarantine |
||
eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) (BIR Form 2553) |
On designated due date under special law |
Thirty (30) days from the date of the lifting of the quarantine |
||
eFiling/filing and ePayment/Payment (eFPS and non-eFPS filers) (BIR Forms 2200-A, 2200-AN, 2200-P, 2200-T, 2200-S) |
Every removal |
Before removal of the excisable products from the place of production |
Before removal of the excisable products from the place of production |
Further, the RR provides that in case of another quarantine extension, defined extended due dates under the RR shall be allowed further extension of 15 calendar days.
(RGM & Co. Note: The RR was published in the Manila Bulletin on 2 May 2020.)
Attached is the full text of the issuance.
Revenue Regulations No 11-2020
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